Us Congress 2025-2026 Regular Session

Us Congress House Bill HB1662 Compare Versions

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Old	New	Differences
1	1	I
2	2	119THCONGRESS
3	3	1
4	4	STSESSION H. R. 1662
5	5	To amend the Internal Revenue Code of 1986 to allow employers a credit
6	6	against income tax for employees who participate in qualified apprentice-
7	7	ship programs.
8	8	IN THE HOUSE OF REPRESENTATIVES
9	9	FEBRUARY27, 2025
10	10	Ms. B
11	11	UDZINSKI(for herself, Mr. CAREY, Ms. HOYLEof Oregon, and Mr.
12	12	K
13	13	RISHNAMOORTHI) introduced the following bill; which was referred to
14	14	the Committee on Ways and Means, and in addition to the Committee
15	15	on Oversight and Government Reform, for a period to be subsequently
16	16	determined by the Speaker, in each case for consideration of such provi-
17	17	sions as fall within the jurisdiction of the committee concerned
18	18	A BILL
19	19	To amend the Internal Revenue Code of 1986 to allow em-
20	20	ployers a credit against income tax for employees who
21	21	participate in qualified apprenticeship programs.
22	22	Be it enacted by the Senate and House of Representa-1
23	23	tives of the United States of America in Congress assembled, 2
24	24	SECTION 1. SHORT TITLE. 3
25	25	This Act may be cited as the ‘‘Leveraging and Ener-4
26	26	gizing America’s Apprenticeship Programs Act’’ or the 5
27	27	‘‘LEAP Act’’. 6
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31	31	SEC. 2. CREDIT FOR EMPLOYEES PARTICIPATING IN QUALI-1
32	32	FIED APPRENTICESHIP PROGRAMS. 2
33	33	(a) I
34	34	NGENERAL.—Subpart D of part IV of sub-3
35	35	chapter A of chapter 1 of the Internal Revenue Code of 4
36	36	1986 is amended by adding at the end the following new 5
37	37	section: 6
38	38	‘‘SEC. 45BB. EMPLOYEES PARTICIPATING IN QUALIFIED AP-7
39	39	PRENTICESHIP PROGRAMS. 8
40	40	‘‘(a) I
41	41	NGENERAL.—For purposes of section 38, the 9
42	42	apprenticeship credit determined under this section for the 10
43	43	taxable year is an amount equal to $1,500 for each of the 11
44	44	apprenticeship employees of the employer that exceeds the 12
45	45	applicable apprenticeship level (as determined under sub-13
46	46	section (d)) during such taxable year. 14
47	47	‘‘(b) L
48	48	IMITATION ONNUMBER OFYEARSWITHRE-15
49	49	SPECT TOWHICHCREDITMAYBETAKENINTOAC-16
50	50	COUNT.—The apprenticeship credit shall not be allowed 17
51	51	for more than 2 taxable years with respect to any appren-18
52	52	ticeship employee. 19
53	53	‘‘(c) A
54	54	PPRENTICESHIPEMPLOYEE.—For purposes of 20
55	55	this section— 21
56	56	‘‘(1) I
57	57	N GENERAL.—The term ‘apprenticeship 22
58	58	employee’ means any employee who is— 23
59	59	‘‘(A) employed by the employer in an offi-24
60	60	cially recognized apprenticeable occupation, as 25
61	61	determined by the Office of Apprenticeship of 26
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65	65	the Employment and Training Administration 1
66	66	of the Department of Labor, and 2
67	67	‘‘(B) currently enrolled in an apprentice-3
68	68	ship program. 4
69	69	‘‘(2) A
70	70	PPRENTICESHIP PROGRAM .—The term 5
71	71	‘apprenticeship program’ means a registered appren-6
72	72	ticeship program defined in section 3131(e)(3)(B). 7
73	73	‘‘(d) A
74	74	PPLICABLEAPPRENTICESHIPLEVEL.— 8
75	75	‘‘(1) I
76	76	N GENERAL.—For purposes of this sec-9
77	77	tion, the applicable apprenticeship level shall be 10
78	78	equal to the amount equal to 80 percent of the aver-11
79	79	age number of such apprenticeship employees of the 12
80	80	employer for the 3 taxable years preceding the tax-13
81	81	able year for which the credit is being determined, 14
82	82	rounded to the next lower whole number. 15
83	83	‘‘(2) F
84	84	IRST YEAR OF NEW APPRENTICESHIP 16
85	85	PROGRAMS.—In the case of an employer which did 17
86	86	not have any apprenticeship employees during any 18
87	87	taxable year in the 3 taxable years preceding the 19
88	88	taxable year for which the credit is being deter-20
89	89	mined, the applicable apprenticeship level shall be 21
90	90	equal to zero. 22
91	91	‘‘(e) E
92	92	XCLUSION FORCERTAININDUSTRIES.— 23
93	93	‘‘(1) I
94	94	N GENERAL.—No credit may be allowed 24
95	95	under this section with respect to an individual em-25
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99	99	ployed by an employer in any sector described in the 1
100	100	North American Industry Classification System code 2
101	101	beginning with 23 unless— 3
102	102	‘‘(A) such individual is a pre-apprentice-4
103	103	ship graduate currently enrolled in an appren-5
104	104	ticeship program, and 6
105	105	‘‘(B) such employer participates in or 7
106	106	sponsors an apprenticeship program. 8
107	107	‘‘(2) P
108	108	RE-APPRENTICESHIP GRADUATE .—For 9
109	109	purposes of this subsection, the term ‘pre-appren-10
110	110	ticeship graduate’ means any individual who has 11
111	111	completed a pre-apprenticeship program. 12
112	112	‘‘(3) P
113	113	RE-APPRENTICESHIP PROGRAM .—For 13
114	114	purposes of this subsection, the term ‘pre-appren-14
115	115	ticeship program’ means a program that— 15
116	116	‘‘(A) is designed to prepare participants to 16
117	117	enter an apprenticeship program, 17
118	118	‘‘(B) is carried out by a sponsor that has 18
119	119	a documented partnership with 1 or more spon-19
120	120	sors of apprenticeship programs, and 20
121	121	‘‘(C) includes each of the following: 21
122	122	‘‘(i) Training (including a curriculum 22
123	123	for the training) and theoretical education 23
124	124	for participants that— 24
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128	128	‘‘(I) is aligned with industry 1
129	129	standards related to an apprenticeship 2
130	130	program and reviewed and approved 3
131	131	annually by sponsors of the appren-4
132	132	ticeship program within the docu-5
133	133	mented partnership that will prepare 6
134	134	participants by teaching the skills and 7
135	135	competencies needed to enter 1 or 8
136	136	more apprenticeship programs, and 9
137	137	‘‘(II) does not displace a paid 10
138	138	employee. 11
139	139	‘‘(ii) A formal agreement with a spon-12
140	140	sor of an apprenticeship program that will 13
141	141	facilitate or expedite entry of pre-appren-14
142	142	ticeship graduates into the apprenticeship 15
143	143	program, provided that a place in the ap-16
144	144	prenticeship program is available and that 17
145	145	the pre-apprenticeship graduate meets the 18
146	146	qualifications of such program. 19
147	147	‘‘(f) C
148	148	OORDINATIONWITHOTHERCREDITS.—The 20
149	149	amount of credit otherwise allowable under sections 45A, 21
150	150	51(a), and 1396(a) with respect to any employee shall be 22
151	151	reduced by the credit allowed by this section with respect 23
152	152	to such employee. 24
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156	156	‘‘(g) CERTAINRULESTOAPPLY.—Rules similar to 1
157	157	the rules of subsections (i)(1) and (k) of section 51 shall 2
158	158	apply for purposes of this section.’’. 3
159	159	(b) C
160	160	REDITMADEPART OFGENERALBUSINESS 4
161	161	C
162	162	REDIT.—Subsection (b) of section 38 of such Code is 5
163	163	amended by striking the period at the end of paragraph 6
164	164	(40) and inserting a comma, by striking the period at the 7
165	165	end of paragraph (41) and inserting ‘‘, plus’’, and by add-8
166	166	ing at the end the following new paragraph: 9
167	167	‘‘(42) the apprenticeship credit determined 10
168	168	under section 45BB(a).’’. 11
169	169	(c) D
170	170	ENIAL OFDOUBLEBENEFIT.—Subsection (a) 12
171	171	of section 280C of such Code is amended by inserting 13
172	172	‘‘45BB(a),’’ after ‘‘45S(a),’’. 14
173	173	(d) C
174	174	LERICALAMENDMENT.—The table of sections 15
175	175	for subpart D of part IV of subchapter A of chapter 1 16
176	176	of such Code is amended by adding at the end the fol-17
177	177	lowing new item: 18
178	178	‘‘Sec. 45BB. Employees participating in qualified apprenticeship programs.’’.
179	179	(e) EFFECTIVEDATE.—The amendments made by 19
180	180	this section shall apply to individuals commencing appren-20
181	181	ticeship programs after the date of the enactment of this 21
182	182	Act. 22
183	183	SEC. 3. LIMITATION ON GOVERNMENT PRINTING COSTS. 23
184	184	Not later than 90 days after the date of enactment 24
185	185	of this Act, the Director of the Office of Management and 25
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189	189	Budget shall coordinate with the heads of Federal depart-1
190	190	ments and independent agencies to— 2
191	191	(1) determine which Government publications 3
192	192	could be available on Government websites and no 4
193	193	longer printed and to devise a strategy to reduce 5
194	194	overall Government printing costs over the 10-year 6
195	195	period beginning with fiscal year 2026, except that 7
196	196	the Director shall ensure that essential printed docu-8
197	197	ments prepared for social security recipients, Medi-9
198	198	care beneficiaries, and other populations in areas 10
199	199	with limited internet access or use continue to re-11
200	200	main available; 12
201	201	(2) establish government-wide Federal guide-13
202	202	lines on employee printing; and 14
203	203	(3) issue guidelines requiring every department, 15
204	204	agency, commission, or office to list at a prominent 16
205	205	place near the beginning of each publication distrib-17
206	206	uted to the public and issued or paid for by the Fed-18
207	207	eral Government— 19
208	208	(A) the name of the issuing agency, de-20
209	209	partment, commission, or office; 21
210	210	(B) the total number of copies of the docu-22
211	211	ment printed; 23
212	212	(C) the collective cost of producing and 24
213	213	printing all of the copies of the document; and 25
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217	217	(D) the name of the entity publishing the 1
218	218	document. 2
219	219	Æ
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